Wp(C)/3665/2015 Of Satyam Service Trust v. The Income Tax Officer

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR WEDNESDAY, THE 11TH DAY OF FEBRUARY 2015/22ND MAGHA, 1936 WP(C).No. 3665 of 2015 (G) --------------------------- PETITIONER(S): -------------------------- SATYAM SERVICE TRUST (FORMERLY KNOWN AS SATHYAM LITERATURE SERVICE) BUILDING NO.1/38 MANACKACHIRA, THATTABHAGAM PO THIRUVALLA-689541 REPRESENTED BY ITS TRUSTEE MR. SAM C. VADAVANA BY ADV. SMT.K.LATHA RESPONDENT(S): ---------------------------- 1. THE INCOME TAX OFFICER WARD-3, INCOME TAX OFICE, THIRUVALLA. 689 101 2. THE COMMISSIONER OF INCOME TAX (APPEALS), AAYAKAR BHAVAN, KOWDIAR P.O., TRIVANDRUM. 695 001 3. THE COMMISSIONER OF INCOME TAX (EXEMPTION) PUBLIC LIBRARY BUILDING, SASTRI ROAD, KOTTAYAM. 680 001 4. THE COMMISSIONER OF INCOME TAX (EXEMPTION), CENTRAL REVENUE BUILDING, IS PRESS ROAD ERNAKULAM-682018. ERNAKULAM-682018. R BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX R BY SMT.SOBHA ANNAMMA EAPPEN, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 3665 of 2015 (G) --------------------------- APPENDIX PETITIONER(S)' EXHIBITS ------------------------------------- EXHIBIT P1: THE TRUE COPY OF THE ORDER OF HTE INCOME TAX APPELLATETRIBUNAL, COCHIN BENCH IN I.T.A. NO.807/COCH/2013 DATED 30TH OCTOBER2014. EXHIBIT P2A: THE TRUE COPY OF THESE ASSESSMENT ORDERS U/S 143 (3)READ WITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2007-2008 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT P2B: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2008-2009ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013. EXHIBIT P2C: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2009-2010ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT P2D: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT P2E: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2011-2012ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER DATED 19.3.2013.EXHIBIT P3A: THE TRUE COPY OF THE APPEALS IN FORM NO.35 FILD BY THEPETITPONER BEFOR ETHE SECOND RESPONDENT AGAINST THE ASSESSMENTORDERS OF THE YEAR 2007-2008 EXHIBIT P3B: THE TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESSMENT ORDER FOR THE YEAR 2008-2009. W.P.(C).NO.3665/2015 EXHIBIT P3C: THE TRUE COPYOF THE APPEALS IN FORM NO.35 FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESSMENTORDER FOR THE YEAR 2009-2010. EXHIBIT P3D: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011. EXHIBIT P3E: THE TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESSMENTORDER FOR THE YEAR 2011-2012. EXHIBIT P4: THE TRUE COPY OF THE REQUEST LETTER SENT BY THEPETITIONER TO THE THIRD WITH COPY TO THE FOURTH RESPONDENT. RESPONDENT(S)' EXHIBITS: --------------------------------------- NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.3665 OF 2015 (G)----------------------------------- Dated this the 11[th] day of February, 2015 J U D G M E N T EXHIBIT P3D: THE TRUE COPY OF THE ASSESSMENT ORDERS U/S 143 (3) READWITH SECTION 147 OF THE INCOME TAX ACT 1961 FOR THE YEAR 2010-2011. EXHIBIT P3E: THE TRUE COPY OF THE APPEALS IN FORM NO.35 FILED BY THEPETITIONER BEFORE THE SECOND RESPONDENT AGAINST THE ASSESSMENTORDER FOR THE YEAR 2011-2012. EXHIBIT P4: THE TRUE COPY OF THE REQUEST LETTER SENT BY THEPETITIONER TO THE THIRD WITH COPY TO THE FOURTH RESPONDENT. RESPONDENT(S)' EXHIBITS: --------------------------------------- NIL. //TRUE COPY// P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J.------------------------------- W.P.(C).NO.3665 OF 2015 (G)----------------------------------- Dated this the 11[th] day of February, 2015 J U D G M E N T The petitioner, who was an assessee under the Income Tax Act,had applied for an exemption, and in connection therewith, had filed aregistration application under Section 12AA of the IT Act. The case ofthe petitioner in the writ petition is that, while the application of thepetitioner was initially rejected by the Income Tax authorities,subsequently, in an appeal preferred by the petitioner, the IncomeTax Appellate Tribunal had, by Ext.P1 order, directed the respondentsto reconsider the application submitted by the petitioner forregistration under Section 12AA of the IT Act. It is the case of thepetitioner that unless the 4[th] respondent passes expeditious orders onthe application preferred by the petitioner, in accordance with thedirections of the Income Tax Appellate Tribunal, the petitioner wouldbe prejudiced in Ext.P3 series of appeals, that have been preferred bythe petitioner against assessment orders that have been passedagainst it, denying the benefit of exemption. It is on these facts thatthe petitioner approaches this Court for a direction to the 4[th] respondent to consider and pass orders on the application forregistration under Section 12AA of the IT Act, expeditiously. 2. I have heard Smt.Latha.K., the learned counsel appearing forthe petitioner, Sri.Jose Joseph, the learned Standing counselappearing for the respondents as also Smt.Sobha Annamma Eappen,the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case asalso the submissions made across the bar, I dispose the writ petitionwith a direction to the 4[th] respondent to consider and pass orders onthe application preferred by the petitioner for registration underSection 12AA of the IT Act, within a period of four months from thedate of receipt of a copy of this judgment, after hearing the petitioner. A.K.JAYASANKARAN NAMBIAR JUDGE prp